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Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The petitioner was entitled to a refund of Rs. 53,08,494/- which was paid in excess along with the return in Form GSTR-3B for the month of March 2023. The excess payment arose due to rectification of an error committed while filing the return for January 2023, wherein the reverse charge liability was not reflected separately and was clubbed with the output tax liability. The High Court allowed the petition, holding that the petitioner had rightly rectified the error in the March 2023 return by paying the excess amount through the electronic cash ledger, and was entitled to the refund claimed, in view of the Circular No. 26/2017 and the facts of the case.
The petitioner was entitled to a refund of Rs. 53,08,494/- which was paid in excess along with the return in Form GSTR-3B for the month of March 2023. The excess payment arose due to rectification of an error committed while filing the return for January 2023, wherein the reverse charge liability was not reflected separately and was clubbed with the output tax liability. The High Court allowed the petition, holding that the petitioner had rightly rectified the error in the March 2023 return by paying the excess amount through the electronic cash ledger, and was entitled to the refund claimed, in view of the Circular No. 26/2017 and the facts of the case.
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